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2020.09 Monthly Budget Report   MONTHLY BUDGET FINANCIAL STATUS UPDATE  To:    Mayor and Council members  From:   Noah Crocker, Finance Director  Period: September 2020  OVERVIEW:  The Finance Department is committed to providing clear information to the Mayor, Council and staff regarding  the budget status of the City.  We have prepared the following reports to keep you up to date on the current  budget status of the City.  1) Budget Report  2) Detail Fund Summary Report  BUDGET REPORT:  The Budget report will first provide Operational Funds and follow up with Capital Projects Funds. This report does  not include beginning fund balance.  This report is designed to provide a high‐level view of each fund reviewing  total revenues and expenses.  The report does provide expense information by department.  The goal of the City is  to pay all current budget year expenses with current budget year revenues.  We are not quite there yet, and this  will show in the Surplus (Deficit) line at the end of each fund.  We expect that future budget cycles will smooth out  revenues and expenditures.  The Budget Report provides information on current revenues and expenditures by fund including the following:   The original budgeted amount.   Current budget which would reflect any amendments that have been made.    Period activity which details the revenue and expense activity for the period in which the report was run.   Fiscal activity will provide the year to date expense and revenue amounts   Variance Shows the difference between budgeted and actual.   Percent remaining is the amount still needed to reach the budgeted amount.  CASH AND INVESTMENT FUND SUMMARY   The Cash and Investment Fund Summary provides information on current total cash & investment balances by  Fund.            POINTS OF INTEREST:    Current Expense Fund 001 – The Current Expense Fund is used for the general governmental functions of the City.   The revenues received through September 2020 are trending above budgeted at 80.93%.  The effects of the  COVID19 pandemic had little effect on September Current Expense Fund revenues.  Future reports will show what  effects the COVID19 Pandemic may have on the City’s Current Expense Fund.    The table provides budget versus actual (YTD) data by source of revenue.  The table also shows revenue received  for the month of September.        SALES TAX REVENUES SUMMARY   Total 2020 Budget:    $5,085,000       Total 2020 YTD Actuals:   $4,183,393   Year‐to‐Date Actual revenue collected is 11.10% higher when compared to Year‐to Date Budgeted   Year‐to‐Date Actual revenue collected is 6.16% higher when compared to Prior Year‐to Date Actuals     The following tables provide additional sales tax information.     Revenue Source  2020  Original  Budget   2020 Current  Budget  2020 YTD  % of  Budget  Received  Received  Sept 2020  Property Tax 1,900,000       1,900,000       1,078,911 56.78%30,728 Sales Tax 5,085,000       5,085,000       4,183,393 82.27%542,819 Other Taxes 2,125,000 2,125,000 1,679,672 79.04%93,670 Total Taxes 9,110,000       9,110,000        6,941,977         76.20% 667,217        Licenses & Permits 405,300 405,300 536,858 132.46%95,080 Intergovernmental Revenue 226,700 226,700 220,246 97.15%42,354 Charges for Goods & Services 444,800 444,800 477,732 107.40%81,056 Fines & Penalties 179,700 179,700 132,039 73.48%12,988 Misc Revenues 173,800 173,800 195,276 112.36%16,103 Non-Revenues - - 20,646 0.00%18,880 Capital Contributions - - 5,000 0.00%- REVENUE TOTALS 10,540,300 10,540,300 8,529,774 80.93%933,678 Current Expense Fund Revenues                   Real Estate Excise Tax (REET) Fund 109 and Impact Mitigation Fee Fund 111   Real Estate Excise Tax receipts fluctuate monthly but are currently trending a bit lower (‐4.57%) than revenue  received in the same time‐period for 2019.  This may be due to the COVID19 pandemic.  While REET is trending  lower than 2019 actuals, it is still coming in above what was projected for the 2020 budget year.  The table below  shows biennial balances through September 2020 for REET 1 & 2 and Impact fees.  These restricted funds are used  as a local funding source for capital projects that have been documented in the City’s comprehensive plans.  REET  funds are also used for debt payments.    Table 2: provides current data for sales tax revenue collected Year‐to‐date.    Table 1: shows revenue received by month over a three‐year period.            The table shows 2019 beginning fund balances, biennial revenue received, expenses budgeted for the biennium  and expenses which are obligated for future projects but have not yet been officially budgeted.  The intent of this  table is to snapshot and illustrate available balances and what is projected for the end of the biennium.  This table  includes project cost revisions which were approved as part of the mid biennial review amendment Ordinance #  044‐19, adopted by Council on October 22, 2019.  Impact Fees received for the September are as follows:   McCormick Woods Transportation $24,744, Parks $45,356, Transportation $105,236.  REET revenues received in  September:  REET 1 received $57,418, REET 2 received $57,418.  Capital Construction Fund 302 – We awarded the design of the McCormick Woods Splash Pad to Land Expressions,  LLC. (C‐056‐20).  Per the contract the design work is expected to be completed by September 30, 2020.  Street Capital Construction Fund 304 – Public Works is continuing to work to close out the Tremont Widening  Project.  The Bay Street Pedestrian Path Right of Way efforts are ongoing. – No change   ENTERPRISE/UTILITY FUNDS:  Water operation ‐ Water operations budgeted revenues in the amount of $3,353,200 for 2020. Through  September the City has received 75% of the annual budgeted revenues. Revenues for the Water utility, in winter  and spring, are typically lower with larger monthly revenues received during the warmer summer and fall months.  Revenues received in September are for the July‐August cycle.      Operational expenses through the end of September are at 44% of the annual budgeted amount for 2020.  Leaving a remaining budget of 56%.  The water operational expense budget also includes transfers which have  not yet been executed. The City manages its transfers according to when the anticipated expenses are to occur in  the Water Capital Project, Debt or ER&R fund. Thus, there are currently approximately $1.541 million of transfers  budgeted in 2019‐2020 which have not occurred yet.  Impact Fees                 REET                        Recreation Reserve  MW  Transport  Impact   Parks  Impact   Bayside Plat  SEPA   Transportation   REET 1   REET 2  Recreation  Reserve  (001)  Admissions  2019‐2020  Beginning Balance 536,834             44,266             316,474             542,494                     688,136             1,321,810              54,930               2019‐2020 Revenue Received* 306,907             239,881          6,273                  647,851                     921,255             921,293                  63,182               2019‐2020 Expenses Budgeted (98,353)              (100,000)         (313,285)            ‐                              (162,914)            (1,472,517)             (25,000)             2019‐2020 Obligated Expenses (365,000)            (100,000)         ‐                      (1,065,000)                (458,000)            ‐                           ‐                     2019‐2020 Ending Balance 380,388             84,147             9,462                  125,345                     988,477             770,586                  93,112               *Revenue received includes interest earned         Sewer operation ‐ Sewer Operational Revenues received for the period ending September 2020 are trending at  76% of the annual budgeted revenue.   Operational Sewer expenses are at 40% for the period ending September  2020 leaving 60% of available annual budget authority to be used in the remaining months of 2020. The sewer  operational expense budget also includes transfers which have not yet been executed. The City manages its  transfers according to when the anticipated expenses are to occur in the Sewer Capital Project, Debt or ER&R  fund. Thus, there are currently approximately $2.295 million of transfers budgeted in 2019‐2020 which have not  occurred yet.       Storm Drainage operations ‐As of September the Storm Drainage utility has received 84% of its annual budgeted  revenue. Trending slightly higher than projected.           Expenses through September for the Storm Drainage Operations Fund are at 66%, leaving 34% remaining budget  authority through the end of the year. The storm drainage operational expense budget also includes transfers  which have not yet been executed. The City manages its transfers according to when the anticipated expenses are  to occur in the Storm Drainage Capital Project, Debt or ER&R fund. Thus, there is currently approximately  $268,000 of transfers budgeted in 2019‐2020 which have not occurred yet.    10/26/2020 3:03:55 PM Page 1 of 5 Budget Report City of Port Orchard Group Summary For Fiscal: 2020 Period Ending: 09/30/2020 Fiscal Activity Variance Favorable (Unfavorable) Period ActivityDepartmen… Current Total Budget Original Total Budget Percent Remaining Fund: 001 - Current Expense Revenue 00 - Revenues 8,529,773.69933,678.0010,540,300.00 10,540,300.00 -2,010,526.31 19.07 % 8,529,773.69933,678.0010,540,300.00 10,540,300.00 -2,010,526.31Revenue Total:19.07 % Expense 01 - Finance 644,462.9271,122.70872,500.00 872,500.00 228,037.08 26.14 % 02 - Court 366,631.7336,940.50709,600.00 722,141.00 355,509.27 49.23 % 03 - Law Enforcement 3,026,600.33280,872.815,368,387.00 5,268,387.00 2,241,786.67 42.55 % 04 - Community Development 1,075,468.59147,774.231,435,917.00 1,641,917.00 566,448.41 34.50 % 05 - Public Works 861,186.9468,076.901,126,771.00 1,226,771.00 365,584.06 29.80 % 06 - Miscellaneous 1,762.500.00350,000.00 1,211,853.00 1,210,090.50 99.85 % 07 - Administration 874,656.92173,959.321,521,018.00 1,191,018.00 316,361.08 26.56 % 6,850,769.93778,746.4611,384,193.00 12,134,587.00 5,283,817.07Expense Total:43.54 % 1,679,003.76154,931.54-843,893.00 -1,594,287.00 3,273,290.76Fund: 001 - Current Expense Surplus (Deficit):205.31 % Fund: 002 - City Street Fund Revenue 00 - Revenues 977,934.6567,352.601,634,000.00 1,904,000.00 -926,065.35 48.64 % 977,934.6567,352.601,634,000.00 1,904,000.00 -926,065.35Revenue Total:48.64 % Expense 05 - Public Works 887,085.33122,754.701,683,871.00 1,748,871.00 861,785.67 49.28 % 887,085.33122,754.701,683,871.00 1,748,871.00 861,785.67Expense Total:49.28 % 90,849.32-55,402.10-49,871.00 155,129.00 -64,279.68Fund: 002 - City Street Fund Surplus (Deficit):41.44 % Fund: 003 - Stabilization Fund Revenue 00 - Revenues 7,415.83230.89200,000.00 766,853.00 -759,437.17 99.03 % 7,415.83230.89200,000.00 766,853.00 -759,437.17Revenue Total:99.03 % 7,415.83230.89200,000.00 766,853.00 -759,437.17Fund: 003 - Stabilization Fund Total:99.03 % Fund: 103 - Criminal Justice Revenue 00 - Revenues 240,439.8724,247.26244,700.00 244,700.00 -4,260.13 1.74 % 240,439.8724,247.26244,700.00 244,700.00 -4,260.13Revenue Total:1.74 % Expense 03 - Law Enforcement 105,764.0110,726.34325,686.00 325,686.00 219,921.99 67.53 % 105,764.0110,726.34325,686.00 325,686.00 219,921.99Expense Total:67.53 % 134,675.8613,520.92-80,986.00 -80,986.00 215,661.86Fund: 103 - Criminal Justice Surplus (Deficit):266.30 % Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 3,978.17591.964,000.00 4,000.00 -21.83 0.55 % 3,978.17591.964,000.00 4,000.00 -21.83Revenue Total:0.55 % Expense 03 - Law Enforcement 1,658.1011.452,200.00 3,436.00 1,777.90 51.74 % 1,658.1011.452,200.00 3,436.00 1,777.90Expense Total:51.74 % 2,320.07580.511,800.00 564.00 1,756.07Fund: 104 - Special Investigative Unit Surplus (Deficit):-311.36 % Fund: 107 - Community Events Revenue 00 - Revenues 72,428.4810,894.55100,000.00 100,000.00 -27,571.52 27.57 % 72,428.4810,894.55100,000.00 100,000.00 -27,571.52Revenue Total:27.57 % OPERATIONS Budget Report For Fiscal: 2020 Period Ending: 09/30/2020 10/26/2020 3:03:55 PM Page 2 of 5 Fiscal Activity Variance Favorable (Unfavorable) Period ActivityDepartmen… Current Total Budget Original Total Budget Percent Remaining Expense 01 - Finance 0.000.002,500.00 2,500.00 2,500.00 100.00 % 07 - Administration 16,850.225,793.27109,700.00 109,700.00 92,849.78 84.64 % 16,850.225,793.27112,200.00 112,200.00 95,349.78Expense Total:84.98 % 55,578.265,101.28-12,200.00 -12,200.00 67,778.26Fund: 107 - Community Events Surplus (Deficit):555.56 % Fund: 108 - Paths & Trails Revenue 00 - Revenues 841.3687.191,000.00 1,000.00 -158.64 15.86 % 841.3687.191,000.00 1,000.00 -158.64Revenue Total:15.86 % 841.3687.191,000.00 1,000.00 -158.64Fund: 108 - Paths & Trails Total:15.86 % Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 735,844.22116,174.27700,000.00 700,000.00 35,844.22 5.12 % 735,844.22116,174.27700,000.00 700,000.00 35,844.22Revenue Total:5.12 % Expense 06 - Miscellaneous 298,006.140.000.00 977,600.00 679,593.86 69.52 % 298,006.140.000.00 977,600.00 679,593.86Expense Total:69.52 % 437,838.08116,174.27700,000.00 -277,600.00 715,438.08Fund: 109 - Real Estate Excise Tax Surplus (Deficit):257.72 % Fund: 111 - Impact Mitigation Fee Revenue 00 - Revenues 829,011.77176,119.32140,000.00 140,000.00 689,011.77 492.15 % 829,011.77176,119.32140,000.00 140,000.00 689,011.77Revenue Total:492.15 % Expense 05 - Public Works 47,310.0147,310.010.00 55,000.00 7,689.99 13.98 % 06 - Miscellaneous 0.000.00150,000.00 778,285.00 778,285.00 100.00 % 47,310.0147,310.01150,000.00 833,285.00 785,974.99Expense Total:94.32 % 781,701.76128,809.31-10,000.00 -693,285.00 1,474,986.76Fund: 111 - Impact Mitigation Fee Surplus (Deficit):212.75 % Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 298,006.140.000.00 298,006.00 0.14 0.00 % 298,006.140.000.00 298,006.00 0.14Revenue Total:0.00 % Expense 06 - Miscellaneous 298,006.140.00298,007.00 298,007.00 0.86 0.00 % 298,006.140.00298,007.00 298,007.00 0.86Expense Total:0.00 % 0.000.00-298,007.00 -1.00 1.00Fund: 206 - Bond Redemption Fund Surplus (Deficit):100.00 % Fund: 411 - Water Operating Revenue 00 - Revenues 2,499,498.84315,077.393,353,200.00 3,353,200.00 -853,701.16 25.46 % 2,499,498.84315,077.393,353,200.00 3,353,200.00 -853,701.16Revenue Total:25.46 % Expense 05 - Public Works 1,617,931.73152,981.302,258,138.00 2,258,138.00 640,206.27 28.35 % 06 - Miscellaneous 2,400.000.00527,500.00 1,477,500.00 1,475,100.00 99.84 % 1,620,331.73152,981.302,785,638.00 3,735,638.00 2,115,306.27Expense Total:56.63 % 879,167.11162,096.09567,562.00 -382,438.00 1,261,605.11Fund: 411 - Water Operating Surplus (Deficit):329.88 % Fund: 412 - Water Stabilization Revenue 00 - Revenues 603.2917.23290,000.00 290,000.00 -289,396.71 99.79 % 603.2917.23290,000.00 290,000.00 -289,396.71Revenue Total:99.79 % 603.2917.23290,000.00 290,000.00 -289,396.71Fund: 412 - Water Stabilization Total:99.79 % Budget Report For Fiscal: 2020 Period Ending: 09/30/2020 10/26/2020 3:03:55 PM Page 3 of 5 Fiscal Activity Variance Favorable (Unfavorable) Period ActivityDepartmen… Current Total Budget Original Total Budget Percent Remaining Fund: 414 - Water Debt Service Revenue 00 - Revenues 15,050.000.0050,000.00 50,000.00 -34,950.00 69.90 % 15,050.000.0050,000.00 50,000.00 -34,950.00Revenue Total:69.90 % Expense 06 - Miscellaneous 15,050.000.0050,000.00 50,000.00 34,950.00 69.90 % 15,050.000.0050,000.00 50,000.00 34,950.00Expense Total:69.90 % 0.000.000.00 0.00 0.00Fund: 414 - Water Debt Service Surplus (Deficit):0.00 % Fund: 421 - Storm Drainage Utility Revenue 00 - Revenues 1,379,295.68165,212.221,639,500.00 1,639,500.00 -260,204.32 15.87 % 1,379,295.68165,212.221,639,500.00 1,639,500.00 -260,204.32Revenue Total:15.87 % Expense 05 - Public Works 745,274.1082,092.881,202,066.00 1,230,766.00 485,491.90 39.45 % 06 - Miscellaneous 176,990.180.00215,890.00 187,190.00 10,199.82 5.45 % 922,264.2882,092.881,417,956.00 1,417,956.00 495,691.72Expense Total:34.96 % 457,031.4083,119.34221,544.00 221,544.00 235,487.40Fund: 421 - Storm Drainage Utility Surplus (Deficit):-106.29 % Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 999.6328.5510,200.00 10,200.00 -9,200.37 90.20 % 999.6328.5510,200.00 10,200.00 -9,200.37Revenue Total:90.20 % 999.6328.5510,200.00 10,200.00 -9,200.37Fund: 422 - Storm Drainage Stabilization Total:90.20 % Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 176,990.180.00176,990.00 176,990.00 0.18 0.00 % 176,990.180.00176,990.00 176,990.00 0.18Revenue Total:0.00 % Expense 06 - Miscellaneous 176,990.180.00176,990.00 176,990.00 -0.18 0.00 % 176,990.180.00176,990.00 176,990.00 -0.18Expense Total:0.00 % 0.000.000.00 0.00 0.00Fund: 424 - Storm Drainage Debt Service Surplus (Deficit):0.00 % Fund: 431 - Sewer Operating Revenue 00 - Revenues 4,140,143.58441,574.415,427,400.00 5,427,400.00 -1,287,256.42 23.72 % 4,140,143.58441,574.415,427,400.00 5,427,400.00 -1,287,256.42Revenue Total:23.72 % Expense 05 - Public Works 2,439,583.23258,356.963,773,488.00 3,811,388.00 1,371,804.77 35.99 % 06 - Miscellaneous 0.000.00856,300.00 2,217,129.00 2,217,129.00 100.00 % 2,439,583.23258,356.964,629,788.00 6,028,517.00 3,588,933.77Expense Total:59.53 % 1,700,560.35183,217.45797,612.00 -601,117.00 2,301,677.35Fund: 431 - Sewer Operating Surplus (Deficit):382.90 % Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 2,235.9375.5618,400.00 165,475.00 -163,239.07 98.65 % 2,235.9375.5618,400.00 165,475.00 -163,239.07Revenue Total:98.65 % 2,235.9375.5618,400.00 165,475.00 -163,239.07Fund: 432 - Sewer Stabilization Total:98.65 % Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues 255,971.3327,385.09753,402.00 732,697.00 -476,725.67 65.06 % 255,971.3327,385.09753,402.00 732,697.00 -476,725.67Revenue Total:65.06 % Expense 10 - ER&R 973,000.3826,683.40370,857.00 1,128,357.00 155,356.62 13.77 % Budget Report For Fiscal: 2020 Period Ending: 09/30/2020 10/26/2020 3:03:55 PM Page 4 of 5 Fiscal Activity Variance Favorable (Unfavorable) Period ActivityDepartmen… Current Total Budget Original Total Budget Percent Remaining 973,000.3826,683.40370,857.00 1,128,357.00 155,356.62Expense Total:13.77 % -717,029.05701.69382,545.00 -395,660.00 -321,369.05Fund: 500 - Equipment Rental and Revolving Surplus (Deficit):-81.22 % Report Surplus (Deficit):793,289.72 5,513,792.961,895,706.00 -2,426,809.00 7,940,601.96 327.20 % 10/26/2020 3:15:33 PM Page 1 of 2 Budget Report City of Port Orchard Group Summary For Fiscal: 2020 Period Ending: 09/30/2020 Fiscal Activity Variance Favorable (Unfavorable) Period ActivityAccount Typ… Current Total Budget Original Total Budget Percent Remaining Fund: 302 - Capital Construction Revenue 16,010.0537.850.00 127,263.00 -111,252.95 87.42 % Expense 96,767.7516,687.50318,000.00 436,215.00 339,447.25 77.82 % -80,757.70-16,649.65-318,000.00 -308,952.00 228,194.30Fund: 302 - Capital Construction Surplus (Deficit):73.86 % Fund: 304 - Street Capital Projects Revenue 466,863.555,331.81150,000.00 1,832,813.00 -1,365,949.45 74.53 % Expense 345,005.715,466.67592,594.00 4,224,245.00 3,879,239.29 91.83 % 121,857.84-134.86-442,594.00 -2,391,432.00 2,513,289.84Fund: 304 - Street Capital Projects Surplus (Deficit):105.10 % Fund: 413 - Water Capital Revenue 2,291,094.68107,397.042,562,500.00 3,512,500.00 -1,221,405.32 34.77 % Expense 1,869,380.41119,203.744,480,500.00 4,495,444.00 2,626,063.59 58.42 % 421,714.27-11,806.70-1,918,000.00 -982,944.00 1,404,658.27Fund: 413 - Water Capital Surplus (Deficit):142.90 % Fund: 423 - Storm Drainage Capital Facil Revenue 2,981.6485.140.00 1,348.00 1,633.64 121.19 % Expense 0.000.00501,640.00 623,874.00 623,874.00 100.00 % 2,981.6485.14-501,640.00 -622,526.00 625,507.64Fund: 423 - Storm Drainage Capital Facil Surplus (Deficit):100.48 % Fund: 433 - Sewer Capital Revenue 1,291,164.85853,944.642,155,000.00 3,406,654.00 -2,115,489.15 62.10 % Expense 2,458,088.97566,088.973,772,400.00 4,973,883.00 2,515,794.03 50.58 % -1,166,924.12287,855.67-1,617,400.00 -1,567,229.00 400,304.88Fund: 433 - Sewer Capital Surplus (Deficit):25.54 % Report Surplus (Deficit):259,349.60 -701,128.07-4,797,634.00 -5,873,083.00 5,171,954.93 88.06 % CAPITAL BUDGETS Detail Report Date Range: 09/01/2020 - 09/30/2020 10/26/2020 2:57:24 PM Page 5 of 5 Fund Summary Ending BalanceBeginning BalanceFund Total Activity 001 - Current Expense 6,829,717.43 6,984,648.97154,931.54 002 - City Street Fund 956,877.85 901,475.75-55,402.10 003 - Stabilization Fund 1,365,916.80 1,366,147.69230.89 103 - Criminal Justice 471,431.80 484,952.7213,520.92 104 - Special Investigative Unit 95,544.09 96,124.60580.51 107 - Community Events 202,349.43 207,450.715,101.28 108 - Paths & Trails 10,672.34 10,759.5387.19 109 - Real Estate Excise Tax 2,778,220.66 2,894,394.93116,174.27 111 - Impact Mitigation Fee 2,413,817.79 2,542,627.10128,809.31 206 - Bond Redemption Fund 0.00 0.000.00 302 - Capital Construction 236,983.18 220,333.53-16,649.65 304 - Street Capital Projects 2,589,939.02 2,589,804.16-134.86 401 - Water-Sewer Utilities 0.00 0.000.00 403 - Water-Sewer Cumulative Reserve 0.00 0.000.00 411 - Water Operating 2,915,457.84 3,077,553.93162,096.09 412 - Water Stabilization 101,860.68 101,877.9117.23 413 - Water Capital 2,798,092.51 2,786,285.81-11,806.70 414 - Water Debt Service 0.00 0.000.00 421 - Storm Drainage Utility 1,910,200.72 1,993,320.0683,119.34 422 - Storm Drainage Stabilization 168,779.11 168,807.6628.55 423 - Storm Drainage Capital Facil 626,610.11 626,695.2585.14 424 - Storm Drainage Debt Service 0.00 0.000.00 431 - Sewer Operating 3,943,870.29 4,127,087.74183,217.45 432 - Sewer Stabilization 446,827.97 446,903.5375.56 433 - Sewer Capital 1,557,398.69 1,845,254.36287,855.67 434 - Sewer Debt Service 0.00 0.000.00 500 - Equipment Rental and Revolving 3,132,580.13 3,133,281.82701.69 631 - Trust and Agency 10,538.10 10,590.0151.91 632 - Wastewater Treatment Facil Fee 2,732,535.94 2,798,111.1265,575.18 Grand Total:38,296,222.48 39,414,488.891,118,266.41 CASH & INVESTMENTS